The opinion of the Advocate-General (AG) in the case of Finanzamt Hamburg-Altona v XYRALITY GmbH C-101/24 was delivered on 10 April 2025. The case concerned the supply of services by an app store, the place of supply of those services and whether the app developer is liable for VAT notwithstanding the invoicing role played by the app store. The questions referred related to the legislative position before the introduction of the e-services rules in 2015.
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